9911796707
TMI Blog1982 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... By these reference applications u/s 256(1) of the IT Act, 1961, the CIT requests the Tribunal to refer the following question stated to be of law and arising out of the order dt 24th September, 1981 in ITA Nos. 3290 and 3291/Bom/1980 for each of the asst. yrs. 1971-72 and 1972-73, to the Hon'ble High Court of Judicature at Bombay. "Whether, on the facts and in the circumstances of the case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee appealed to the AAC who confirmed the action of the ITO. 4. The assessee field second appeal before the Tribunal. It was pointed out by the assessee that the main assessment order for the assessment years under consideration have been annulled by the Tribunal. It was urged that the orders passed u/s 185 could not stand independently of the main orders of assessments. On the other hand, reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any force in the same. In the order dt 24th September, 1979 disposing of the quantum appeals, the Tribunal have found that the assessments were illegal and so they have cancelled the same as nullities. In this background we hold that even assuming the proposed question to be a question of law, it has become infructuous in view of the decision of the Tribunal in the quantum appeals. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
